The effect of differential accounting conservatism on the "over-valuation" of high-tech firms relative to low-tech firms

Review of Quantitative Finance and Accounting

Volumn 27, Issue 2, 2006, Pages 143-173

  Kwon, Sung S ^a   Yin, Qin Jennifer ^b   Han, Jongsoo ^c  

^a YORK UNIVERSITY   (Canada)

^b UNIVERSITY OF TEXAS AT SAN ANTONIO   (United States)

^c RUTGERS UNIVERSITY   (United States)

Author keywords

Conservatism; Earnings management; High tech; Low tech

Indexed keywords

EID: 33745614878     PISSN: 0924865X     EISSN: 15737179     Source Type: Journal    
DOI: 10.1007/s11156-006-8794-3     Document Type: Article

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